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Tax credit rating and corporate innovation decisions

open access: yesChina Journal of Accounting Research, 2022
The tax credit rating mechanism was formally implemented in 2014. As an important tax collection and management innovation, it has attracted the attention of regulatory authorities and scholars.
Junxiong Fang
exaly   +3 more sources

Rural hospital philanthropy: community awareness and willingness to donate to the Georgia rural hospital tax credit program [PDF]

open access: yesBMC Health Services Research
Background The Rural Hospital Tax Credit program, legislated by the Georgia General Assembly, provides financial support to rural hospitals by allowing Georgia taxpayers to contribute to eligible rural hospitals, receiving a 100% tax credit for their ...
Linda Kimsey   +6 more
doaj   +2 more sources

Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2021
Credit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid.
Hani Gharavi Ahangar   +2 more
doaj   +1 more source

CAN CREDIT SCORES ENHANCE TAX COMPLIANCE IN SOUTH AFRICA? [PDF]

open access: yesOradea Journal of Business and Economics, 2023
A compliance enhancing tax system is crucial for revenue mobilization, administrative efficiency and consequently the realization of national strategic goals. There are several factors, however, which influence a taxpayer’s ability to comply with the tax
Baneng NAAPE
doaj   +1 more source

Theoretical and Methodological Justification for the Formation of Local Budgets in the Context of Decentralization [PDF]

open access: yesProblemi Ekonomiki, 2018
The aim of the article is to formulate a theoretical and methodological justification for the formation of local budgets, including budgets of united territorial communities (UTC).
Pasichnyk Yurii V.
doaj   +1 more source

FOREIGN CAPITAL LOSS, FOREIGN INCOME TAX CREDIT, AND DOMESTIC INCOMES / Foreign Capital Loss, Foreign Income Tax Credit, and Domestic Incomes

open access: yesUluslararası Ekonomi, İşletme ve Politika Dergisi, 2021
A taxpayer has a different interpretation about compensation for capital loss in the USA with taxable income in Indonesia from the tax authority (DGT). This compensation is related to foreign income tax credit.
Muhammad Santoso
doaj   +1 more source

The Disability Tax Credit: Why it Fails and How to Fix It [PDF]

open access: yesThe School of Public Policy Publications, 2016
When the government establishes a social program whose primary purpose is to help provide support to low-income people with disabilities, its success should be measured on how well it achieves that purpose.
Wayne Simpson, Harvey Stevens
doaj   +4 more sources

The Demise of Tax Credits [PDF]

open access: yesThe Political Quarterly, 2015
AbstractIntroduced in the late 1990s, tax credits grew under successive Labour governments to become a cornerstone of UK social policy. Distinguished from traditional welfare policies by their target group and their mode of administration, and with goals that appeared capable of commanding support across the ideological spectrum, tax credits until ...
openaire   +1 more source

The Biofuels Tax Credit [PDF]

open access: yesBiotechnology Law Report, 2013
The American Taxpayer Relief Act of 2012 (“Taxpayer Relief Act”)1 extended various expired federal tax credits for biofuels production2 and created new federal tax credits for algae fuel production from qualified feedstock. The previously available tax credits for cellulosic ethanol production and accelerated depreciation for cellulosic biofuel ...
openaire   +2 more sources

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